HAVLÍČEK, Karel. The main parameters of controlling in a small or medium-sized enterprises. In Proceedings of the 9th International Conference, European Entrepreneurship Forum 2015, Efficiency in the Private and the Public Sector. Praha: NEWTON COLL AS. s. 66-74. ISBN 978-80-87325-06-3. 2015.
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Základní údaje
Originální název The main parameters of controlling in a small or medium-sized enterprises
Autoři HAVLÍČEK, Karel (203 Česká republika, garant, domácí).
Vydání Praha, Proceedings of the 9th International Conference, European Entrepreneurship Forum 2015, Efficiency in the Private and the Public Sector, od s. 66-74, 9 s. 2015.
Nakladatel NEWTON COLL AS
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Obor 50200 5.2 Economics and Business
Stát vydavatele Česká republika
Utajení není předmětem státního či obchodního tajemství
Forma vydání tištěná verze "print"
Kód RIV RIV/04274644:_____/15:#0000090
Organizační jednotka Vysoká škola finanční a správní
ISBN 978-80-87325-06-3
UT WoS 000380582900007
Klíčová slova anglicky Small and medium-sized company (SME); planning; operative controlling; strategic controlling; risk management
Štítky AR 2015-2016, Dx, RIV_ne, WOS, xD1
Změnil Změnila: Ing. Dominika Moravcová, učo 21787. Změněno: 27. 3. 2017 11:12.
Anotace
This article focuses on describing the main aspects of the controlling in small and medium-sized companies. The author bases the conclusions long-term research, based on which he maps the distinguishing of the environment of process management of small and medium-sized enterprises from large enterprises and describes the process model based on the principle of management and controlling, which he has long examined and published about. It differs from approaches used so far, particularly in the system based on management accounting. It is also based on a balance between business planning and controlling, which includes risk management. They aim of the article is to highlight the differences between management and financial accounting in a small and medium-sized company, to propose key parameters of strategic and operative controlling and to highlight the results of its failure.
VytisknoutZobrazeno: 29. 3. 2024 13:01